Heating element



FIG. 1 is a perspective view of a heating element showing our new design;

FIG. 2 is a front elevation view of FIG. 1;

FIG. 3 is a rear elevation view of FIG. 1;

FIG. 4 is a left side elevation view of FIG. 1;

FIG. 5 is a right side elevation view of FIG. 1;

FIG. 6 is a top plan view of FIG. 1; and,

FIG. 7 is a bottom plan view of FIG. 1.

The broken lines illustrate portions of the heating element which form no part of the claimed design. 

The ornamental design for a heating element, as shown and described. 